§ 1289. Cooperation by city. The city and the TLC shall cooperate with and assist the commissioner to effect the purposes of this article and the commissioner's responsibilities under this article. Such cooperation shall include the city or TLC obtaining, furnishing, and timely updating current, complete and accurate names, addresses and all other information concerning every (1) taxicab owner, operator, and driver of taxicabs in the city, (2) agent and vehicle owner, and (3) HAIL base, HAIL vehicle owner, HAIL vehicle, and driver of a HAIL vehicle, and the trip records and other records of any of them, in the city's possession or in the possession of any of its agencies, instrumentalities, agents, contractors, or any other person the TLC has authorized or required to obtain or possess such records or information, together with any other information the commissioner requests, all in a format prescribed by, and without cost to, the commissioner. The TLC shall also furnish, or cause to be furnished, in a format prescribed by the commissioner, any records or information in the possession of the TLC, any agent or contractor of the city or the TLC, or any other person the TLC has authorized or required to obtain or possess such records or information, concerning the persons liable for the tax imposed by this article, including, among other things, detailed trip record information. Such cooperation shall also include the TLC assigning identifying numbers and other identifying indicia to HAIL bases, HAIL vehicle owners, HAIL vehicles, and drivers of HAIL vehicles in a format prescribed by the commissioner, so as to facilitate filing returns, paying tax, and performing other tasks required to administer the tax imposed by this article.

Terms Used In N.Y. Tax Law 1289

  • Agent: means a person that acts, by employment, contract, or otherwise, on behalf of one or more taxicab owners to operate or provide for the operation of a licensed medallion taxicab in accordance with the TLC's rules. See N.Y. Tax Law 1280
  • City: means a city of a million or more located in the MCTD. See N.Y. Tax Law 1280
  • HAIL base: means a person who or which is a for-hire vehicle base station established pursuant to section 19-511 of the administrative code of the city of New York and permitted by the TLC to be affiliated with holders of HAIL licenses. See N.Y. Tax Law 1280
  • HAIL vehicle: means a for-hire vehicle having a taximeter and a TLC-sanctioned trip record system, licensed by the TLC to carry passengers for hire and authorized to accept hails from prospective passengers in the streets of the city, provided that such authorization shall prohibit the pick-up of passengers by street hail at airports and by street hail or pre-arranged call in Manhattan south of east ninety-sixth street and south of west one hundred tenth street, or in such area as the TLC shall by rule prohibit pursuant to the chapter of the laws of two thousand twelve which added this subdivision. See N.Y. Tax Law 1280
  • owner: means a person licensed by the TLC to own and operate a medallion taxicab. See N.Y. Tax Law 1280
  • Person: means an individual, partnership, limited liability company, society, association, joint stock company, corporation, estate, receiver, trustee, assignee, referee or any other person acting in a fiduciary or representative capacity, whether appointed by a court or otherwise, any combination of individuals, and any other form of unincorporated enterprise owned or conducted by two or more persons. See N.Y. Tax Law 1280
  • Taxicab: means a motor vehicle licensed by the TLC to carry passengers for hire and authorized to accept hails from prospective passengers in the street. See N.Y. Tax Law 1280
  • TLC: means the taxi and limousine commission of the city. See N.Y. Tax Law 1280